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I was under the impression that the income tax rate was 15% (although I am not aware of to how much income that applies).
A tad off topic regarding tax incentives.
The US Territory of Puerto Rico has a corporate income tax of just 4% on certain types of 'expert' businesses.
Yes, 4 per cent.
If I had a "service export" business that is where I would incorporate.
US citizens don't even require a passport to travel there from stateside.